Hire compliantly inBelgium Talk to an Expert

In Belgium, employees are entitled to a holiday period of at least 20 days (24 days for a 6-day workweek) or a maximum of 4 weeks for 12 months of work, including the non-working days declared by Royal Decree.

*Days of temporary unemployment due to COVID-19 in 2022 must be treated as days of actual work for the calculation of annual vacation days and the statutory vacation pay for 2022.

In Belgium, employees are permitted to take sick leave as soon as they begin working. During the initial period of sick leave, sickness benefits are paid by the employer.

White-collar workers receive 100% of their earnings for the first 30 days from the employer, provided they have worked at least 1 month. If they have worked less than 1 month, the sick pay entitlement is 100% for the first 7 days, 86.93% for the next 7 days, and from the 15th to the 30th day, the worker receives 26.93% of compensation, not exceeding the ceiling set by disability health insurance, and 86.93% of the amount exceeding the ceiling.

Manual workers receive 100% of their earnings for the first 7 days of incapacity, and 85.88% from the 8th to the 14th day of incapacity. From the 15th to the 30th day, manual workers receive 25.88% of compensation not exceeding the ceiling set by disability health insurance and 85.88% of the amount exceeding the ceiling.

Employees do not need to submit a medical certificate to their employer for the first day of absence if the employer has at least 50 employees. This exemption applies to a maximum of 2 one-day absences due to illness per calendar year from January 1, 2026. Employers with fewer than 50 employees may apply this rule voluntarily, but are not required to do so.

From January 1, 2026, the employer will not be required to pay the guaranteed wage again if an employee becomes incapacitated for work again within the first 8 weeks following the end of a period of incapacity for work that gave entitlement to guaranteed wages.

After the employer's sickness benefits end, an employee qualifies for sickness insurance benefits if they satisfy the following conditions:

• The employee must have worked 180 days (paid vacation days and sick leave days count toward this total) during a period of 12 months prior to obtaining the benefits.
• The employee must prove that they have paid sufficient social contributions to the sickness benefits sector. The contributions must reach a particular minimum amount or be completed with personal contributions.

Sickness insurance benefits last 1 year. During this period, the employee will receive 60% of their salary from the sickness insurance fund, limited to a maximum daily salary of EUR 112.08 (Euros), effective March 1, 2026. If an employee is still unable to work after a year, they will be entitled to invalidity benefits.

From January 1, 2026, employment contracts can be terminated on grounds of medical force majeure, which can be initiated after the employee has been uninterruptedly incapacitated for at least 6 months. This 6-month period will only be interrupted by the employee's effective return to work, provided they do not become incapacitated again within 14 days.

The labor law of Belgium states that pregnant women are entitled to 15 weeks of maternity leave: 6 weeks of prenatal and 9 weeks of postnatal leave. In case of multiple births, the leave is for 17 weeks and can be extended to 19. The employee must submit a medical certificate stating the expected delivery date to the employer 7 weeks before the delivery date.

During maternity leave, employees receive a maternity allowance from their health insurance fund:

• During the first 30 days, it is 82% of the uncapped salary
• From the 31st day and in the event of an extension, it is 75% of the capped salary.

Belgian labor law states that paternity leave regulations apply to the entire private sector and contract staff of the public sector.

Full-time and part-time employees are entitled to 20 days of paternity leave within 4 months of delivery. An employee can choose to use his leave all at once or spread it over a 4-month period. In the case of twins or multiple births, the paternity leave is the same as in the case of the delivery of one child. A co-parent who does not have parentage on the newborn child is also entitled to 20 days of birth holiday in some instances. This rule covers same-sex partners of the biological mother.

The employer is liable to pay the employee's regular compensation to the employee for the first 3 days of paternity leave. To be entitled to remuneration, the worker must first have informed the employer of the delivery. If this proves impossible, the worker must, in any case, notify the employer as soon as possible. For the remaining 12 days, the employee is entitled to receive an allowance of 82% of gross salary from the state insurance companies, with an upper limit of EUR 153.17 (Euros) per day. The worker's mutual insurance company retains a professional withholding tax (11.11%) on this amount.

Minimum Wage

Effectively, there are 3 different types of minimum wages: public sector, private sector, and category-specific minimums based on the collective bargaining agreements. Minimum wages for public sector employees depend on employment type and experience and are updated every year on the Minimum Wage Database (see references). Other wage structures exist for students and employees under 21. These wages are linked to the central health index and increase by 2% when the health index increases by 2% or higher.

The guaranteed average monthly minimum income currently stands at EUR 2,111.48 per month, effective February 1, 2025 (RMMM, or guaranteed minimum monthly income). Any higher wages set forth by collective bargaining agreements remain unaffected by the new wage minimums. The private sector minimum wage for students and other employees 16-21 is determined based on specific percentages of the monthly base wage.

Minimum amounts of remuneration are laid down per sector by the competent joint committees. The collective agreements concluded within these committees include provisions designed to determine the general basis for calculating the remuneration conditions based on the various levels of qualifications and posts. Sectoral minimum wages cannot be lower than the RMMM. For more information on industry-level gross wage levels, refer to the "Remuneration" resource in the references section.

Overtime, Holiday & Vacation Pay

Overtime is paid at least 50% higher than regular pay on regular days and 100% when on a Sunday or holiday.

Office employees are entitled to a holiday bonus of 1/12 or 92% of the gross salary for the month in which their annual leave starts, multiplied by the number of months worked in the holiday credit year (previous calendar year).

The number of voluntary overtime hours an employee may work in a year is limited to 100 hours for 2026.

Notice Period

For employment contracts concluded after January 1, 2014, there is no distinction between employees and workers regarding notice of dismissal. The notice period depends on the duration of service and ranges from 1 week to 65 weeks in case of dismissal and from 1 week to 13 weeks in case of employee resignation. In the case of employment contracts concluded before 2014, there were different notice periods for workers and employees. The notice period for workers ranges from 4 weeks to 16 weeks. The notice period for lower-level employees (with a gross annual salary of under EUR 32,254) is 3 months per 5 years of service. The notice period for superior-level employees (with an annual gross salary above EUR 32,254) is 1 month per 5 years of service. For service beyond January 1, 2014, the notice period is calculated with the new general scheme and added to the prior notice period.

Severance Benefits

The severance indemnity is equal to the remuneration corresponding to either the notice period or part of the period remaining to be paid. The severance payment includes salary as well as benefits. However, an employee who is dismissed for serious misconduct that renders the employment relationship impossible to continue is not entitled to notice or severance pay. Employees who are entitled to at least 30 weeks of notice can receive a lump sum benefit from Social Security in addition to their severance pay entitlement.

Pension

Belgium has a mandatory contribution-based retirement scheme for all employees. The retirement age is 66 years from 2025, gradually increasing to 67 years by 2030. The retirement pension is calculated as a percentage of the average monthly salary of the employee over his or her service years. The pension is 60% of the average monthly salary. If the pensioner is married and his or her spouse has ceased all professional activity and does not receive any retirement, survivor's pension or allowance, the amount of pension is increased to 75%.

Employers pay ONSS (The National Social Security Office; Office national de Sécurité sociale) contributions quarterly. An employer must deduct the amount of personal contributions owed by an employee (7.50% of salary for pension) with the employer's contribution at 8.86%.

Dependents/Survivors Benefits

In Belgium, in the event of an employee's death, the dependents and surviving spouse of the employee may be entitled to receive certain benefits payable by the employer. The following persons are considered survivors:

• Spouse
• Ex-spouse
• Children (only civil servants)

The claim amount depends on the worker's status as a pensioner:

Pensioner - 80% of the pension is calculated at the household rate
Non-pensioner - 80% of the projected retirement pension that would have been given to the spouse

The maximum survivor pension is EUR 5,905.30 (euros) per month. The guaranteed minimum survivor pension is EUR 1,784.60 per month for 2025.

Invalidity Benefits

Belgium provides a disability benefit for individuals who are unable to perform any job duties. People over the age of 21 years who have lost 66% of their ability to work are eligible for this benefit.

Employees are compensated at the rate of 60% of their gross salary per day on a 6-day-per-week basis during the first year of incapacity. After the first year, the benefits are paid as 65% of their gross salary if they are married and have a dependent spouse, 55% if they are single and 40% if they are cohabiting.

For unemployed individuals, the benefits are 60% of the gross daily wage, on which their unemployment benefits are calculated, is paid for the first 6 months. After 6 months, the benefits are paid as 65% of their gross salary if they are married and have a dependent spouse, 55% if they are single and 40% if they are cohabiting.

Personal Income Tax

In Belgium, the income tax year runs from January 1 through December 31. According to the income tax code, residents and non-resident individuals are taxed on their income. Residents are persons who:

• Have domicile in Belgium
• Are Belgian diplomatic agents and career consular agents accredited to foreigners and their family members living at home

The current income tax rates range from 25 - 50% of annual taxable income.

Income tax must be paid by all individuals who are settled in Belgium regardless of nationality and the source of income. Non-residents, defined as persons not domiciled in Belgium, are taxed on income only from sources in the country.

Visas

Belgium is part of the Schengen Agreement and the following types of visas are available for travel and stay in Belgium:

• Short stay visa - for stay up to 90 days, requested for tourist visit, family or friend visit, cultural or sports event, business trip, short internship and transit through the Schengen territory
• Long-stay visa - for more than 90 days' stay in Belgium

Work Permits

To employ a non-European national in Belgium, it is generally necessary to apply for a work permit. The employee's remuneration must comply with Belgian regulations. Since the beginning of 2025, only the basic monthly remuneration is considered, and it is based on the percentage of the average gross monthly salary in the Brussels Capital Region of EUR 4,604.

Regional offices issue work permits. To work for more than 90 days, employees must apply for a single permit (work permit + residence permit) via their employers, submit an employment contract, a certificate showing no criminal record, and a medical certificate proving the employee has no communicable diseases. If the Region and the Foreigners Office grant the work permit and the residence permit, the third-country national will receive a single document certifying that he is authorized to stay for more than 90 days in Belgium to work there (single permit). Single Permits can also be issued for indefinite duration after a third-country national has lived and worked in Belgium for at least 4 years (30 months for Brussels).

Employees who work for less than 90 days must apply for a "short-term work permit." This permit is valid for working with a particular employer.

The minimum age for young workers in Belgium is 15 years. Activities that fall within the scope of education or training of children or activities that receive government permission for an exception to this law allow children under 15 to perform work duties. Employees under 18 cannot be allowed to work in dangerous jobs.

No young worker is allowed to work on a Sunday or during statutory holidays. Young workers are not allowed to be engaged in employment between 8:00 PM and 6:00 AM, though exceptions can be made as long as they are not employed between midnight and 4:00 AM.